1.audit 审计 )=5
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2.attestation 鉴证 kjr q;j:
3.credibility 可信赖程度 jU }
4.audit of financial statements 财务报表审计 89W8cJ$yW
5.agreed-upon procedures 执行商定程序 |=W>4>
6.high levels of assurance 高水平保证 X.rbJyKe
7.compilation 编制 TLg 9`UA
8.reliability 可靠性 NkQain9
9.relevance 相关性 \\ZhM
10.professional skepticism 职业谨慎 v4\
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11.objectivity 客观性
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12. professional competence 专业胜任能力 1M[|9nWUC
13.Senior/CPA-in-charge 项目经理 u%Z4 8wr
14.audit engagement letter 业务约定书 5^Lbc.h
15.recurring audit 连续审计 ]ij:>O@{$
16.the client 委托人 Iapzh y2l
17.change CPA 更换注册会计师 o
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18.the existing CPA 现任注册会计师 ~\zIb/
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19.the successor CPA 后任注册会计师 'NnmLM(oh
20.the preceding CPA前任注册会计师 s3~6[T?8
21.issue the audit report 出具审计报告 N9z!-y'X
22.expert 专家 sEx\7
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23.the board of directors 董事会 54f?YR
24.knowledge of the entity‘ s business 了解被审计单位情况 ?MiMwVR
25.assess material misstatement risks评估重大错报风险 ">nFzg?Y
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U*T :p>&
27.a general knowledge of —— 初步了解―――的情况 DyQvk
28.a more knowledge of—— 进一步了解的情况 Tn$|
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29.the prior year‘s working papers 以前年度工作底稿 lPz5.(5'
30.minutes of meeting 会议纪要 Q
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31.business risks 经营风险 <q|eG\01S
32.appropriateness 适当性 +:z%#D
33.accounting estimate 会计估计 , qhv(
34.management representations 管理层声明 ,UD5>Ai
35.going concern assumption 持续经营假设 =gSACDTc
36.audit plan 审计计划 Ll^9,G"Tt
37.significant audit areas 重点审计领域 > 'JWW*Y!
38.error 错误 tgu
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39.fraud舞弊 >JN[5aus
40.modified or additional procedures 修改或追加审计程序 @2 SL$0!QA
41.misappropriation of assets 侵占资产 1:"ZS ]i
42.transactions without substance 虚假交易 ralU9MN.
43.unusual pressures 异常压力 td2bL4
44.the suspected noncompliance 涉嫌存在违法行为 2V*<J:;wb
45.materialiy 重要性 cp+eh
46.exceed the materiality level 超过重要性水平 iLFhm4.PO
47.approach the materiality level 接近重要性水平 a#,lf9M
48.an acceptably low level 可接受水平 0y#TGM|0D
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `Y7&}/OM
50.misstatements or omissions 错报或漏报 om,=.,|Ld
51.aggregate 总计 pB,@<\l %
52.subsequent events 期后事项 YZp]vlm~
53.adjust the financial statements 调整财务报表 N,`<:'
54.perform additional audit procedures 实施追加的审计程序 !q*]_1
55.audit risk 审计风险 O[&G6+
56.detection risk 检查风险 GoKMi[b
57.inappropriate audit opinion 不适当的审计意见 p5=VGKp
58.material misstatement 重大的错报 ;#?+i`9'q
59.tolerable misstatement 可容忍错报 79MB_Is]s
60.the acceptable level of detection risk 可接受的检查风险